Law No. 25 Of December 23, 1981, Relating To Local Taxes And Fees

Original Language Title:  LEGE nr. 25 din 23 decembrie 1981 privind impozitele şi taxele locale

Read the untranslated law here: https://www.global-regulation.com/law/romania/3069951/-lege-nr.-25-din-23-decembrie-1981-privind-impozitele-i-taxele-locale.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Law No. 25 of December 23, 1981, relating to local taxes and duties to the ISSUING NATIONAL ASSEMBLY and published in OFFICIAL GAZETTE No. 115 of 29 December 1981 United National Assembly adopts this law.


Chapter 1 General provisions Article 1 taxes and local taxes constitute a means for the participation of the citizens, of the Socialist and other persons from localities, the formation of self-management of the monies required for the funding of the objectives and actions laid down in the single national economic and social development.


Article 2 money Funds made up of taxes and local taxes are used for achievement of the objectives and actions of citizens and Socialist units benefit from directly.
In their capacity as owners of the means of production, producers and beneficiaries of estates, people participate in the realization of labour party policy and the State of the multilateral development of all localities, the degree of their civilization, to use with maximum efficiency of material and money funds, with the household spending of public funds feel, preserving the integrity of the public property and the Elimination of all forms of waste.
Participation of citizens, in the process creating self-management and bad usage of funds necessary for the development of the urban-household strengthens citizen responsibility towards the General needs of society, serve as their contribution to the reimbursement by the company of the costs incurred, which citizens benefit from directly.


Article 3 taxes and local taxes are used, according to the law, to increase the urban furnishing-gospodareasca of all settlements, extension and modernisation of roads, increase in the number of dwellings and the number of places in crèches and kindergartens, development of education, health, culture and arts, building the permanent improvement of the conditions of life and work of the whole people.


Article 4 taxes and local taxes with the revenue source of municipal budgets, sectors of Bucharest, the cities and communes, stimulates local bodies and liability the use of own incomes, so that these revenues to help develop the sustained of all localities of the country, in accordance with the provisions of the single national plan for economic and social development.


Article 5 taxes and local taxes which are paid by the State and cooperative Socialist, as well as of physical and juridical persons other than Socialist units are regulated by this law, namely: (a) tax on buildings);
  

b) tax on the land from the municipalities and cities;
  

c) charges on the means of transport;
  

d) charges for the use of public places;
  

e) charges for issuing authorities in the field of construction;
  

f) charges for use of advertising, display and advertising;
  

g) charge for your stay in spas;
  

h) fee for visits to museums, memorial houses, monuments, architecture, and archaeology;
  

I charge for holding) dogs.
  


Article 6 the level of tax rates and local fees, payment deadlines, the establishment and collection of them shall be determined by Decree of the State Council.


Article 7 tax rates and Level of fees shall review at least every five years, in relation to the general development of the urban-household activity, expanding and modernizing roads, increasing urbanization, diversification of services provided to population and other specific items, as well as in relation to the income growth of the population's money.


Chapter 2 article 8 Tax on buildings are subject to tax on the building, no matter where they are located and their destination, buildings owned by natural persons and legal persons other than Socialist units, as well as State-run buildings in the management of State-owned economic units, buildings in use or, where applicable, in the cooperative organizations and other public organizations except as provided by law.


Article 9 tax on buildings owned by natural persons shall be calculated by applying the tax quota on the amount of insurance by operation of law, determined according to the legal norms in force.
Tax on buildings belonging to the State-owned economic units, cooperative and other public organizations shall be determined by applying the tax rates at the book value of buildings is subject to the payment of this tax.


Article 10 tax rates shall be determined by way of building differentiated according to the destination, the place where they are located and by category-Socialist units shall bring to individuals, legal persons other than Socialist units.


Article 11 in the case of private housing in the urban areas, for exceeding the number of family members and falling within the limits laid down by law No. 5/1973 concerning the management of the housing stock and the regulation of relations between landlords and tenants, apply tax allowances.
Rooms that exceed residential needs of the owner and his family determined according to law No. 5/1973, will be leased by the owner to other people, and if he does not hire them, the committees or the executive offices of the popular councils, they can rent to persons entitled through specialized units for rental housing and administration. The proceeds from the lease shall impose appropriate legal provisions, neaplicindu-se tax quotas for rented rooms.


Article 12 For buildings located in rural areas, passing under the category of cities share income tax corresponding to the new buildings of the town categories apply starting January 1 of the year following this change.


Chapter 3, tax on land and 13 Lands owned by individuals, State-owned land in the management of State-owned economic units, land owned by cooperative organizations, other public organizations and juridical persons other than Socialist units, as well as land, located in cities, towns and villages of their components are subject to tax in accordance with the provisions of this law.
The tax shall be determined on the fixed amount per square foot, separated on municipalities and cities.


Article 14 fields in parts of the agricultural character of the municipalities and cities, established according to the law, the land located in the villages belonging to the municipalities and cities, as well as lands in the municipalities of subordinate, are subject to tax as provided for by law No. 2/1977 on the agricultural tax.


Article 15 tax on land situated in the cities that are going into the category of municipalities or communes in passing in the category of cities, where appropriate, modify the corresponding new markers of the locality in which the land, beginning with the first day of January of the year following that in which this change occurred.


Article 16 tax on land; 13 do not apply to lands for which fees are paid for the use of State-owned land or the annual fees provided for by law.


Article 17 the land unsuitable to be formed or grown, those used for recreation or sport, draw polygons, ports, airports and the like, as well as non-taxable buildings serving the land, are not subject to tax on the land.


Chapter 4 Duties on the means of transport article 18 vehicles of mechanical traction and means of transportation on water, owned by natural persons and legal persons other than Socialist units, are subject to an annual fee under this law.


Article 19 Tax over vehicles with mechanical traction is determined according to the engine capacity. For water transportation fee shall be established, depending on the differing kinds of means of transport.


Chapter 5 Fees for the use of public places article 20 outlets to individuals, organizations and other cooperative organizations, as well as public legal entities other than a State Socialist units shall pay a daily charge for the use of public places outlets from municipalities, towns and municipalities.
The fee for the use of public places of sale shall be determined by reference to the differing degree of equipment of the premises made available to producers, the nature of the products disposed of, age and species of animals which have been made towards retail, services rendered to the population and the area occupied.
To fill the sidewalks and streets in cities and towns by individuals and legal entities other than socialist, in units for storage of various materials, the sale of products or the provision of services or for the execution of construction works, if applicable, is due to a daily fee in relation to the occupied area.


Article 21


Executive committees of councils and County folk Bucharest will take measures for improving and diversifying the services provided to producers in markets, fairs and oboare through the making available of bathrobes, scales, truck scales, galantare, baskets, transport trolleys, storage spaces, and the like, based on rates established according to the law, to ensure that business autofinantarea and profitability.


Chapter 6 Fees for the issue of authorisations for the construction of article 22 Permits issued, according to the law, natural persons and juridical persons other than Socialist units for building, processing, alteration, demolition, land development and construction or repair and disposal constructions, issuing of copies of building plans or other plans, technical advice, topographical, plotting and pichetari land, issuance of authorizations and processing Division of the land by heirs and other authorizations in this area are subject to charges differentiated according to the amount of construction or installations, land surface and the nature of services provided.
For the extension, according to the law, the validity of authorisations, the tax is 25 percent of the tax due to authorization.


Article 23 for works that have as their object or topographical measurements required by natural or legal persons other than Socialist units is due to charges differentiated according to the nature of the service provided.


Chapter 7 Fees for use of advertising, display advertising and article 24 individuals and legal entities other than Socialist units, using the means of advertising in the form of display advertising, and due to a charge in the amount fixed for each copy, differentiated according to the size of printed posters, advertisements, of advertising panels and cabinets made of any material.
For press advertising fee is collected in the percentage share of the amount charged by the press body.


Chapter 8 the fee for your stay in spas For Article 25 stay in spas for a period of more than 48 hours for individuals in over 16 years of age due to a fixed fee laid down for the entire duration of their stay in the resort.
For pupils and students charge shall be reduced by 50 per cent.


Article 26 the fee for your stay in spas is not due in the case of accommodation at tourist huts apart spa resorts, as well as by persons residing in these localities, the motion in the interests of the service, students and students learn in practice production in resting or action camps.


Chapter 9 the fee for visits to museums, memorial houses, monuments, architecture and archaeological sites.


Article 27 For visiting museums, houses, monuments, architecture and archaeology, classification as such according to the law, shall charge the Board enterprise culture and Socialist Education.
Visitation fees shall be determined differentially depending on artistic value, historical and architectural objectives concerned.


Article 28 Pupils, students and soldiers within visiting historical monuments, architecture and archaeology in groups organized by educational institutions or military units, no visits to the fee due to these objectives; for visiting museums and memorial houses the levy shall be reduced by 50 per cent.
Socialist culture and Education Council will be able to set one day a week in fees to museums, memorials, monuments, architecture and archaeological sites will be reduced by up to 50 per cent.


Chapter 10 the fee for holding dogs Article 29 individuals residing in rural or urban areas, which hold more than one dog guard for a household, as well as individuals who own dogs and hunting, pay an annual fee based on the number of inmates report dogs and the purpose for which they are used.
Owning and breeding dogs in apartments located in blocks of flats or in buildings with several apartments will be made only with the approval of the residents Association.


Chapter 11 common provisions and final provisions Article 30 State-owned economic Units, cooperative organizations and other public organizations, private persons as well as legal persons other than Socialist units are obliged to file tax declarations to the financial organs of the executive committees of councils or offices, where appropriate, within a period of 165 days after the date of awarding goods subject to taxation or the date on which the changes that lead to changing the tax or fee owed.


Article 31 For the assessment or collection of taxes and levies botched regulated by this law may be made to the financial intimpinari which has made taxation in which it was charged the fee.


Article 32 local taxes and duties regulated by this law, established at the time is due, in the case of the Socialist state units, cooperative organizations and other public organizations, on a previous period of 18 months reckoned from the date of establishment, and in the case of natural persons and juridical persons other than Socialist units on the two years preceding the year in which it is noticed this situation.


Article 33 For overdue payment of local taxes and fees covered by this law shall apply to delay increases of 2 per cent for each month or fraction of a month in the case of natural persons and juridical persons other than Socialist units and 0.05 percent for each day of delay in the case of the Socialist state units, co-operative and public. The increase is calculated from the date when taxes and fees were due.


Article 34 local taxes and duties regulated by this law shall be made to the budgets of municipalities, income sectors of Bucharest, the cities and municipalities, as appropriate, or shall constitute revenue of the establishments which they charge, according to the law.


Article 35 the Minister of finance, financial administrations, districts and financial services of the House of Commons and the executive offices of the popular councils are required to verify the Socialist units to individuals and legal persons, other than a Socialist units, tax statements and reality method of assessing and collection of taxes and fees provided for in this law.
Where, from checks to establish differences in taxes and fees will be taken for recalculation and cashing them according to the law or, where appropriate, for compensation or reimbursement on request.


Article 36 the provisions of this law shall also apply to foreign natural and legal persons to the extent that conventions or other international agreements to which Romania is a party times on a reciprocal basis there is established otherwise.


Failure to comply with the provisions of article 37 of this law shall entail disciplinary, material, administrative, civil or criminal, as appropriate.


Article 38 this Act shall enter into force on 1 January 1982.
Notes 1. With effect from 1 September 1992, in accordance with the provisions of art. 2 of the Government Ordinance. 14 of 17 august 1992, was repealed by article 19. 33 of law No. 25/1981.
2. in accordance with the provisions of art. 1 of the Ordinance referred to "delay increases due to non-payment within specified time limits, by the normative acts in force, taxes, fees and other revenue of the State budget due or local budgets, as well as insurance premiums by operation of law, and the establishment of 0.3% for each day of delay.
3. in accordance with the provisions of art. 2 of the Government Ordinance. 15 of 19 august 1992, the "level of local taxes and fees, where applicable, as established by the normative acts in force at the date of this Ordinance specified in the annex, constitute the minimum limits.
This can be increased by the local court, where applicable, corresponding to the skills they have and with compliance with the maximum increase provided for in the annexes to this Ordinance. "— — — — — — — — — — — — — — — — —